M/s Hassan Hajee & Co., Mangalore V. Deputy Commissioner of Income Tax Central Circle, Mangalore

ITA 870/BANG/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5648 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 18-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIT KUMAR , JUDICIAL MEMBER I.T.A. NO S . 30 & 87 0 /BANG/201 7 (ASSESSMENT YEAR S : 20 12 - 13 & 2013 - 14 ) M/S. HASSAN HAJEE & CO., D.NO.20 - 08 - 67 8, NEAR OLD MUNICIPAL OFFICE, BUNDER, MANGALORE - 575 00 1 VS. DY . COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , M ANGALORE. APPELLANT RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SMT. PADMA MEENAKSHI , JCIT (DR) , BENGALURU. DATE OF H EARING : 17.0 1.2018. DATE OF P RONOUNCEMENT : 17.01.2018. O R D E R PER SHRI JASON P BOAZ, A . M. : TH E S E APPEAL S BY THE ASSESSEE ARE DIRECTED AGAI NST THE ORDER S DT. 2 1.10.2016 & 25.01.2017 OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , PANAJI FOR THE ASSESSMENT YEAR S 20 12 - 13 & 2013 - 14 . 2. WHEN THIS CASE WAS CALLED FOR HEARING TODAY I.E. 17.01.2018 , NONE HAS APPEARED ON BEHALF OF THE ASSESSEE . THIS, DESPITE THE FACT THAT THE NOTICE ISSUED FOR HEARING WAS DULY SERVED ON ASSESSEE VIDE THE ACKNOWLEDGEMENT ON RECORD. 2 ITA NO S . 3 0 & 870 /BANG/ 2017 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL S ON HAND. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS SERV IUNT LEGES . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND KEEPING IN VIEW THE PROVISI ONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. (38 ITD 320) (DEL), THE APPEAL IS DISMISSED. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR S 2012 - 13 & 2013 - 14 ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JAN., 2018 . SD/ - (LALIT KUMAR ) ACCOUNTANT MEMBER SD/ - ( JASON P BOAZ ) JUD ICIAL MEMBER BANGALORE, DT. 17.01.2018. *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL BANGALORE.